📅 Last updated: 8 May 2026
· 🏷 Topic: Inheritance, succession, gifts, regional
· 🇧🇪 For: Belgian individuals
In Belgium, inheritance tax (successierechten / droits de succession) is a regional competence. Rates differ between Flanders, Brussels and Wallonia. For people who have built up wealth through investing, this information is important for inheritance planning.
How it works
When a Belgian resident dies, their estate falls into the succession. The heirs pay inheritance tax on their share of the estate, with rates that depend on:
- The degree of kinship with the deceased.
- The size of the share of the estate.
- The region in which the deceased was a resident.
Flemish rates — direct line (children, partner)
Bracket rate on the personal share of the estate (since the Flemish reform of 1 January 2026 with a new exemption):
| Bracket | Rate |
|---|---|
| 0 – €50,000 | 3% |
| €50,000 – €250,000 | 9% |
| > €250,000 | 27% |
Exemptions for partner or surviving spouse:
– Family home: the surviving partner is fully exempt from inheritance tax on the family home (no cap). Children fall under the normal rate on their share of the family home.
– Wallonia 2028 reform: the Wallonia direct-line maximum will drop from 30% to 15% effective 1 January 2028, the siblings maximum will drop from 65% to 33%, and the non-relative (“niet-verwanten”) maximum will drop from 80% to 40% (confirmed by the Walloon decree of 5 December 2024 for estate-planning timing).
Movable assets for partner (Flanders): exemption of €75,000 (since 1 January 2026; previously €50,000).
Flemish rates — siblings and others
| Bracket | Siblings | Other persons |
|---|---|---|
| 0 – €35,000 | 25% | 25% |
| €35,000 – €75,000 | 30% | 45% |
| > €75,000 | 55% | 55% |
Flemish maxima are 55% for both siblings and non-relatives — not higher.
Brussels — direct line (full six-bracket scale)
| Bracket | Rate |
|---|---|
| 0 – €50,000 | 3% |
| €50,000 – €100,000 | 8% |
| €100,000 – €175,000 | 9% |
| €175,000 – €250,000 | 18% |
| €250,000 – €500,000 | 24% |
| > €500,000 | 30% |
Brussels has higher rates for non-direct-line heirs, rising up to 80% for non-relatives.
Wallonia — direct line (nine-bracket scale)
| Bracket | Rate |
|---|---|
| 0 – €12,500 | 3% |
| €12,500 – €25,000 | 4% |
| €25,000 – €50,000 | 5% |
| €50,000 – €100,000 | 7% |
| €100,000 – €150,000 | 10% |
| €150,000 – €200,000 | 14% |
| €200,000 – €250,000 | 18% |
| €250,000 – €500,000 | 24% |
| > €500,000 | 30% |
Wallonia likewise has higher rates for non-direct-line heirs, rising up to 80% for non-relatives.
💡 Maximum rates summarised:
Flanders: 55% • Brussels: 80% • Wallonia: 80%
The often-heard “65%” in Belgian inheritance media is not an actual maximum rate in any Belgian region.
Gifting — a planning tool
Gifting during your lifetime can be much cheaper than succession.
Flemish gift rates (notarial deed, movable assets):
– Direct line / partner: 3% flat.
– Others: 7% flat.
Brussels and Walloon gift rate (notarial deed, movable assets):
– Direct line / partner: 3% (Brussels), 3.3% (Wallonia).
– Others: higher flat rates (varying by region).
Bank gift without a notarial deed (movable assets):
– 0% gift tax, but…
– Suspect period: if the donor dies within this period, the amount falls back into the succession.
| Region | Suspect period (since) |
|---|---|
| Flanders | 5 years since 1 January 2025 |
| Wallonia | 5 years since 1 January 2022 |
| Brussels | 5 years since 1 January 2026 |
💡 A typical strategy: gift an amount to children each year via a bank gift, keeping the 5-year survival period in mind. For people with €500k+ in wealth this can save tens to hundreds of thousands of euros in inheritance tax.
⚠️ Important on progressive reservation (cumulation of gifts): for movable assets (securities, money) no region cumulates within 3 years for the rate — each flat rate applies independently. The 3-year cumulation only applies to immovable gifts (and even then in a specific form).
Securities account, capital gains tax and pension capital
Securities account + ETF: falls into the ordinary succession. Important for the new capital gains tax (since 2026): for securities the deceased already held before 1 January 2026, the market value on 31 December 2025 serves as the reference cost basis (reference date: 31 December 2025, not the date of death). On a later sale by the heir, the 10% capital gains tax is calculated from that reference value, not from the deceased’s original purchase price. Belgian law does not provide a separate step-up on the date of death. For securities the deceased acquired after 1 January 2026, the deceased’s original purchase price serves as the cost basis.
Branch 21/Branch 23 insurance: you can designate beneficiaries — this can reduce the effective inheritance tax, depending on the structure. Often favourable for inheritance planning.
Pension capital (EIP, IPT, pension savings): is typically paid out at retirement or on death under specific rules — not the same as ordinary succession.
For whom is inheritance planning relevant?
- Wealth >€250,000 — above the brackets that fall into the high rates.
- No direct-line heirs — distant family or friends pay up to 55% (Flanders) or 80% (Brussels/Wallonia).
- Owner of real estate — especially in Brussels with high values.
- Retired Belgians with substantial wealth — the last phase of life is the timing for gifts.
Practical tip
Drawing up a wealth plan with a notary and/or an inheritance specialist is usually worth it for people with more than €500k in wealth. Fees typically €1,000-3,000, but savings on succession can amount to tens to hundreds of thousands of euros.
🔗 See Belgische beleggingsbelastingen(NL) for the broader tax framework and Schenking effecten aan kinderen(NL) for specific gifting strategies.
Frequently asked questions
What are the Flemish inheritance tax rates in direct line?
Since the Flemish reform of 1 January 2026, the bracket rate on the personal share of the estate is 3 % up to €50,000, 9 % between €50,000 and €250,000, and 27 % above €250,000. These rates apply to children and the partner.
How do the maximum rates differ between Flanders, Brussels and Wallonia?
Flanders caps at 55 % for both siblings and non-relatives. Brussels and Wallonia go higher: up to 80 % for non-relatives. The often-heard « 65 % » in Belgian inheritance media is not an actual maximum rate in any Belgian region.
Which exemptions apply in Flanders for the surviving partner?
The surviving partner is fully exempt from inheritance tax on the family home — with no cap. For movable assets, an exemption of €75,000 has applied since 1 January 2026 (previously €50,000). Children, however, fall under the normal rate on their share of the family home.
What changes in Wallonia from 2028?
The Wallonia direct-line maximum will drop from 30 % to 15 % effective 1 January 2028, with the non-relative (“niet-verwanten”) maximum dropping from 80% to 40% on the same date. Confirmed by the Walloon decree of 5 December 2024; this materially changes the cost of dying as a Walloon resident in the high brackets within two years.
What does a notarised gift of movable assets cost?
In Flanders, the flat rate is 3 % in direct line or to the partner, and 7 % to others. In Brussels the direct-line rate is 3 %; in Wallonia it is 3.3 %. For others, Brussels and Wallonia apply higher flat rates that vary by region.
How long is the suspect period for a bank gift without a notarial deed?
A bank gift carries 0 % gift tax, but if the donor dies within the suspect period the amount falls back into the succession. The period is 5 years in all three regions: in Flanders since 1 January 2025, in Wallonia since 1 January 2022, and in Brussels since 1 January 2026.
How does an inherited securities account interact with the new capital gains tax?
For securities the deceased already held before 1 January 2026, the market value on 31 December 2025 serves as the reference cost basis (reference date: 31 December 2025, not the date of death). On a later sale by the heir, the 10 % capital gains tax is calculated from that reference value — not from the deceased’s original purchase price. Belgian law does not provide a separate step-up on the date of death; the transfer at death itself is not a taxable event for capital gains tax. For securities the deceased acquired after 1 January 2026, the deceased’s original purchase price serves as the cost basis.
For whom is inheritance planning most relevant?
Especially for people with wealth above €250,000, those with no direct-line heirs (distant family or friends pay up to 55 % in Flanders or 80 % in Brussels/Wallonia), real-estate owners — especially in Brussels with high values — and retired Belgians with substantial wealth. Notary or inheritance-specialist fees (typically €1,000-3,000) are usually outweighed by the potential savings.
Sources
- Flemish Tax Authority (Vlaamse Belastingdienst) — Inheritance tax rates
- Brussels-Capital Region / FPS Finance — Inheritance tax
- Walloon Region — Droits de succession
- Wikifin — Inheritance and gifts
- Notaris.be — Inheritance and gift rates
How to File the NBB CAP Declaration (Belgium)
How Belgian residents declare a foreign brokerage account (DEGIRO, Saxo, IBKR, Trade Republic) at the NBB Central Contact Point. 2026 step-by-step.
Aedifica-Cofinimmo merger 2026: hold, sell, or wait?
Aedifica-Cofinimmo merger 2026: shareholder decision guide. Belgian REIT/GVV-SIR taxation (TOB 0.12%, RV 30%), exchange ratio 1.185, three scenarios with figures.
Investment Fundamentals: How Investing Works
Investment fundamentals: how compounding, risk-return and diversification work, and why a Belgian saver should start. Beginner guide for 2026.
![Belgian Investment Taxation: TOB, CGT, Reynders [2026]](https://investnow.be/wp-content/uploads/2026/06/04-belgian-investment-tax-1024x538.png)